Sections 80I to 92 of the Income-tax Act, 1961
Reference index covering profit-linked deductions, deductions for specified incomes, rebates, salary relief, double-taxation relief and the basic arm's-length principle for international transactions under the Income-tax Act, 1961.
Current legal position from 1 April 2026:
The Income-tax Act, 2025 applies from 1 April 2026. The Income-tax Act, 1961 continues to govern earlier tax years and proceedings preserved under Section 536 of the 2025 Act. Some deduction consequences originating under the 1961 Act may also continue after 1 April 2026 under the specific repeal-and-savings rules. This page is therefore retained as a historical and transition reference to the 1961 Act.
Profit-linked and Business Deductions - Sections 80I to 80PA
- What is Deduction in respect of profits and gains from industrial undertakings after a certain date, etc? Section 80I of Income Tax Act 1961
- What is Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc? Section 80 IA of Income Tax Act 1961
- Section 80IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section 80IAC Special provision in respect of specified business
- Section 80IB Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings
- Section 80IBA Deductions in respect of profits and gains from housing projects
- Section 80IC Special provisions in respect of certain undertakings or enterprises in certain special category States
- Section 80ID Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- 80IE Special provisions in respect of certain undertakings in North-Eastern States
- What is Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste Deduction in respect of employment of new workmen? Section 80JJA and 80JJAA of Income Tax Act 1961
- What is Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre? Section 80LA of Income Tax Act 1961
- Section 80M Deduction in respect of certain inter-corporate dividends
- Section 80O Deduction in respect of royalties, etc., from certain foreign enterprises
- What is Deduction in respect of income of co-operative societies? Section 80P of Income Tax Act 1961
- Section 80PA Deduction in respect of certain income of Producer Companies
Authors, Patents, Interest and Disability Deductions
- What is Deduction in respect of profits and gains from the business of publication of books? Section 80Q of Income Tax Act 1961
- What is Deduction in respect of professional income of authors of text books in Indian languages? Section 80QQA of Income Tax Act 1961
- What is Deduction in respect of royalty income, etc., of authors of certain books other than text-books? Section 80QQB of Income Tax Act 1961
- What is Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc? Section 80R of Income Tax Act 1961
- What is Deduction in respect of professional income from foreign sources in certain cases? Section 80RR of Income Tax Act 1961
- What is Deduction in respect of remuneration received for services rendered outside India? Section 80RRA of Income Tax Act 1961
- What is Deduction in respect of royalty on patents? Section 80RRB of Income Tax Act 1961
- What is Deduction in respect of interest on deposits in savings account? Section 80TTA of Income Tax Act 1961
- Section 80TTB Deduction in respect of interest on deposits in case of senior citizens
- What is Deduction in case of a person with disability? Section 80U of Income Tax Act 1961
Rebates and Salary Relief - Sections 86 to 89
- What is Share of member of an association of persons or body of individuals in the income of the association or body? Section 86 of Income Tax Act 1961
- What is Rebate to be allowed in computing income-tax Rebate of income-tax in case of certain individuals? Section 87 and 87A of Income Tax Act 1961
- What is Rebate on life insurance premia, contribution to provident fund, etc? Section 88 of Income Tax Act 1961
- What is Rebate in respect of securities transaction tax? Section 88E of Income Tax Act 1961
- What is Relief when salary, etc., is paid in arrears or in advance? Section 89 of Income Tax Act 1961
Double Taxation Relief and Transfer Pricing - Sections 90 to 92
- What is Agreement with foreign countries or specified territories? Section 90 of Income Tax Act 1961
- What is Adoption by Central Government of agreement between specified associations for double taxation relief? Section 90A of Income Tax Act 1961
- What is Countries with which no agreement exists? Section 91 of Income Tax Act 1961
- What is Computation of income from international transaction having regard to arm's length price? Section 92 of Income Tax Act 1961